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8. In regulation T8 (commutation of trivial pensions), for paragraph (3)(b) substitute—
“(b)either—
(i)the lump sum rule and lump sum death benefit rule; or
(ii)the requirements of regulation 12 of the Registered Pension Schemes (Authorised Payments) Regulations 2009(1) (payments by larger pension schemes).”.
S.I. 2009/1171, amended by S.I. 2011/1751 and 2012/522.
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